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INCENTIVI PER ACQUISTO VEICOLI NON INQUINANTI: RIDENOMINATI I CODICI TRIBUTO


Il Dpcm del 6 aprile 2022, emanato ai sensi del Dl n. 17/2022, ha stabilito per il triennio 2022-2024 degli incentivi per l’acquisto di veicoli che non inquinano. In particolare, l’articolo 2, comma 1, del citato dPCM ha disciplinato incentivi per i veicoli delle categorie M1, da L1e a L7e elettrici e non elettrici, N1 e N2 elettrici. Il contributo è corrisposto all’acquirente dal venditore, mediante compensazione col prezzo di acquisto; le imprese costruttrici o importatrici del veicolo nuovo rimborsano al venditore l’importo del contributo e recuperano tale importo quale credito d’imposta, utilizzabile esclusivamente in compensazione presentando il modello F24 tramite i servizi dell'Ag. Entrate, Pertanto, con nota n. 177983 del 24 maggio 2022 la Direzione generale per la politica industriale, l’innovazione e le piccole e medie imprese del MISE, per consentire la compensazione tramite modello F24 anche dei crediti d’imposta per l’acquisto di veicoli di categoria da L1e a L7e non elettrici, e per l’acquisto di veicoli della categoria N2 elettrici, ha chiesto la ridenominazione, rispettivamente, dei codici tributo “6904” e “6903”. Con la Risoluzione n. 30/E del 23 giugno l'Agenzia delle Entrate provvede quindi a rinominare i citati codici tributo come segue: "6903": “ECO-BONUS VEICOLI CAT. M1, N1, M1 speciali e N2 elettrici – Recupero del contributo statale sotto forma di credito d’imposta – articolo 1, comma 1031, L. n. 145/2018, articolo 1, comma 657, L. n. 178/2020 e articolo 2, comma 1, lettera f) del dPCM 6 aprile 2022”; "6904": “ECO-BONUS VEICOLI CAT. L1e/L7e, elettrici, ibridi e non elettrici - Recupero del contributo statale sotto forma di credito d’imposta – articolo 1, comma 1057, L. n. 145/2018 e articolo 2, comma 1, lettera d) del DPCM 6 aprile 2022”. Fonte: https://www.agenziaentrate.gov.it
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Corso Bettini, 58
38068 Rovereto (TN)
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Statement on the GDPR (General Data Protection Regulations)

If subscribing to the Newsletter, you must confirm your registration by means of a confirmatory mail sent to the recorded address.  In such case, handling includes:

  • the creation of a group user profile, a status, preferences as indicated and deduced from the information provided in the form and subsequent independent profiles.
  • use of the data for electronic notices (email, whatsapp) and not (paper) for informational/commercial purposes.
  • Use of the email for the creation of marketing campaigns and personallized information, digital and non-digital
  • the complete privacy policy may be found at the link www.studiodorighelli.it/privacy. For information or requests, you may write to the following electronic mail address: info@studiodorighelli.it.

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